In Mandall v. Brd. of Review, Dept. of Labor, 2012 WL 414562 (App. Div. Feb. 10, 2012), the Appellate Division affirmed that an employee who is unable able to work because of incarceration is not eligible to receive unemployment benefits. The standard for disqualification of unemployment benefits in New Jersey is whether the employee leaves “voluntarily without good cause attributable to such work.” While the employee’s incarceration was not voluntary, the court explained that her inability to report to work was not related to her employment and, thus, she was disqualified. The court further held that, despite receiving the benefits in good faith, the employee was obligated to repay them.